2021 Oregon Revised Statutes
Chapter 308 - Assessment of Property for Taxation
Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty.


(2) A taxpayer who files a return to which this section applies after March 15, but on or before June 1, is subject to a penalty equal to five percent of the tax attributable to the taxable personal property of the taxpayer.
(3) A taxpayer who files a return to which this section applies after June 1, but on or before August 1, is subject to a penalty equal to 25 percent of the tax attributable to the taxable personal property of the taxpayer.
(4) A taxpayer who files a return to which this section applies after August 1, or who fails to file a return, shall be subject to a penalty equal to 50 percent of the tax attributable to the taxable personal property of the taxpayer.
(5) If a delinquency penalty provided in this section is imposed, the tax statement for the year in which the penalty is imposed shall reflect the amount of the penalty and shall constitute notice to the taxpayer.
(6)(a) Unless the penalty is the subject of an appeal under ORS 311.223, the county board of property tax appeals, upon application of the taxpayer, may waive the liability:
(A) For all or a portion of the penalty upon a proper showing of good and sufficient cause; or
(B) For all of the penalty if the year for which the return was filed was both the first year that a return was required to be filed by the taxpayer and the first year for which the taxpayer filed a return.
(b) Unless the taxpayer files a timely application in the same manner as an appeal under ORS 309.100, the board may not consider an application made under this subsection.
(c) An appeal may not be taken from the determination of the board under this subsection.
(7) If the board waives all or a portion of a penalty already imposed and entered on the roll, the person in charge of the roll shall cancel the waived penalty and enter the cancellation on the roll as an error correction under ORS 311.205 and, if the waived penalty has been paid, it shall be refunded without interest under ORS 311.806.
(8)(a) Upon application of the taxpayer, the assessor may waive the liability for property tax late filing penalties under this subsection if the taxpayer:
(A) Has never filed a personal property tax return in this state;
(B) Has failed to file a property tax return for one or more consecutive years;
(C) Has not previously received relief from property tax late filing penalties under this subsection; and
(D) Files an application for relief from property tax late filing penalties that satisfies the requirements of paragraph (b) of this subsection.
(b) An application for relief from property tax late filing penalties shall include a statement by the taxpayer setting forth the basis for relief from property tax late filing penalties and a statement under oath or affirmation that the basis for relief from property tax late filing penalties as stated in the application is true.
(c) The county assessor may allow the application for relief from property tax late filing penalties if the assessor finds the reasons given by the taxpayer in the application are sufficient to excuse the failure to file the property tax returns at issue in the application. If the assessor allows the application, the assessor may deny or grant relief from property tax late filing penalties in whole or in part. The determination of the assessor whether to grant the application or deny the application in whole or in part and whether to permit the taxpayer to pay the owing tax penalties, if any, in installments is final. The assessor shall notify the taxpayer of the decision.
(d) Nothing in this subsection affects the obligation of the taxpayer to file property tax returns or to pay property taxes owing from the current or delinquent tax years. [1997 c.819 §5; 1999 c.655 §1; 2001 c.303 §3; 2001 c.925 §14; 2003 c.63 §3; 2007 c.451 §2; 2007 c.824 §3; 2015 c.38 §4]

Structure 2021 Oregon Revised Statutes

2021 Oregon Revised Statutes

Volume : 08 - Revenue and Taxation

Chapter 308 - Assessment of Property for Taxation

Section 308.007 - Definitions.

Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.

Section 308.015 - Alternate qualifications for registered appraisers.

Section 308.030 - Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.

Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

Section 308.062 - Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.

Section 308.105 - Personal property.

Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.

Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.

Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.

Section 308.142 - "Property" and "property tax account" defined.

Section 308.146 - Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement.

Section 308.149 - Definitions for ORS 308.149 to 308.166.

Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

Section 308.153 - New property and new improvements to property.

Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

Section 308.162 - Property tax account modifications.

Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.

Section 308.205 - Real market value defined; rules.

Section 308.207 - Computation of real market value for taxing or bonding limitations.

Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.

Section 308.212 - Requirement for property owner to file address.

Section 308.215 - Contents of assessment roll; rules.

Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property.

Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules.

Section 308.225 - Boundary changes; procedure.

Section 308.233 - Use of sales data for physical appraisal.

Section 308.235 - Valuation of real property.

Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.

Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.

Section 308.242 - Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.

Section 308.245 - Maps; taxpayers’ index.

Section 308.250 - Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.

Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.

Section 308.260 - Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.

Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.

Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.

Section 308.295 - Penalties for failure to file real property or combined return on time; notice; waiver of penalty.

Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty.

Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.

Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.

Section 308.320 - Oath of assessor upon completion of assessment roll.

Section 308.330 - Duty of assessor to assess properly.

Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor.

Section 308.408 - "Industrial plant" defined.

Section 308.411 - Appraisal and real market valuation of industrial plants; rules.

Section 308.412 - Effect of election to exclude income approach to value under prior law.

Section 308.413 - Confidential information furnished under ORS 308.411; exception; rules.

Section 308.425 - Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.

Section 308.450 - Definitions for ORS 308.450 to 308.481.

Section 308.456 - Application of ORS 308.450 to 308.481; standards for processing certificate applications.

Section 308.457 - Determining boundaries of distressed areas; rules; limitation.

Section 308.459 - Valuation of rehabilitated property not to be increased; effect of filing date of certificate.

Section 308.462 - Qualifications for limited assessment.

Section 308.466 - Processing applications for limited assessment; issuance of certificate; judicial review of application denial.

Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.

Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).

Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.

Section 308.479 - Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.

Section 308.490 - Determining value of homes for elderly persons.

Section 308.505 - Definitions for ORS 308.505 to 308.674.

Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674.

Section 308.515 - Department to make annual assessment of designated utilities and companies.

Section 308.516 - Certain exceptions to ORS 308.515.

Section 308.517 - To whom property assessed; certain property not to be assessed.

Section 308.519 - Local assessment of data center property.

Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt.

Section 308.524 - Companies to file statements.

Section 308.525 - Contents of statement.

Section 308.550 - Valuing property of company operating both within and without state.

Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.

Section 308.560 - Assessment roll; description of property; effect of mistake.

Section 308.565 - Apportionment of assessment among counties.

Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines.

Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.

Section 308.582 - Notice of tentative assessment.

Section 308.584 - Request for conference to modify tentative assessment; appeal.

Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.

Section 308.605 - Entry of corrections and changes; record of meetings.

Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.

Section 308.624 - Correction of certified roll.

Section 308.628 - Omitted property subject to assessment.

Section 308.632 - Notice of intention to add omitted property to assessment roll.

Section 308.636 - Correction of assessment roll to reflect omitted property; appeal.

Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties.

Section 308.665 - Railroad car exemption.

Section 308.671 - Elective exemption of certain communication-related property.

Section 308.674 - Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.

Section 308.701 - Definitions for ORS 308.701 to 308.724.

Section 308.707 - Valuation of multiunit rental property subject to special assessment.

Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals.

Section 308.712 - Methods to determine specially assessed value; election by owner; procedure; rules; fee.

Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.

Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings.

Section 308.807 - Amount of tax.

Section 308.810 - Association to file statement; payment of tax.

Section 308.815 - Examination of return by department; distribution of tax.

Section 308.820 - Tax as a lien; delinquency date; action to collect.

Section 308.865 - Notice and payment of taxes before movement of mobile modular unit.

Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt.

Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions.

Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner.

Section 308.990 - Penalties.